The quality of internal audit as a guarantee of achieving strategic goals of business development: problems of assessing
Keywords:
internal audit, quality, stakeholders, quality assessment criteria, internal audit model, assessment, external auditAbstract
The purpose of the article is to disclose the economic content of the quality of internal audit, determine the interests and expectations of the main stakeholders of the results of internal audit, substantiate the criteria for assessing the quality of internal audit and identify their content. Material and methods. The theoretical basis of the study was the works of domestic and foreign scientists on the problems of internal audit quality. Comparative analysis, the method of analogies, processing of empirical data to identify cause-and-effect relationships and trends in the development of internal audit quality assessment, extrapolation of trends, and expert analysis were used. Results. The author examined the genesis of the concept of “quality” in the context of various sciences, determined the economic content of the quality of internal audit, presented the composition of the main stakeholders of internal audit results, established their interests and expectations based on the applied internal audit model, studied the criteria for assessing the quality of internal audit and their content in accordance with regulatory standards legal acts. Conclusion. As a result of the study, shortcomings were identified in the national and international legal framework on the issues of identifying the quality of internal audit, which necessitates the development of a methodology for assessing the performance of internal audit specialists. The research is planned to continue with the development of stress tests and the construction of a matrix of satisfaction with the quality of internal audit.
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